SHREE KASSAM S. PATEL, MUMBAI V. ACIT, CENT,CIR.-45, MUMBAI

ITA 3910/MUM/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71389 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 22-10-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 12-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C PATNAIK

Judgement Text

, INCOME TAX APPELLATE TRIBUNAL,MUMBAI - D BENCH. . .. . . .. . , ,, , !'# !'# !'# !'# , ' ' ' ' BEFORE S/SH. I.P. BANSAL,JUDICIAL MEMBER & RAJENDRA ,ACCOUNTANT MEMBER /. ITA NO.3910/MUM/2011 , $ $ $ $ % % % % / ASSESSMENT YEAR-2006-07 SHREE KASSAM S. PATEL 53, HAJI MAHAL, MOHAMMED ALI ROAD MUMBAI-400003 VS. ASST. CIT CIRCLE-45 AAYAKAR BHAVAN, MUMBAI. PAN:AAAPP9351R ( &' / APPELLANT) ( ()&' / RESPONDENT) /. ITA NO.3911/MUM/2011 , $ $ $ $ % % % % / ASSESSMENT YEAR-2006-07 SHREE KASSAM S. PATEL 53, HAJI MAHAL, MOHAMMED ALI ROAD MUMBAI-400003 VS. ASST. CIT CIRCLE-45 AAYAKAR BHAVAN, MUMBAI. PAN:AAAPP9351R ( &' / APPELLANT) ( ()&' / RESPONDENT) &' &' &' &' * * * * ' '' ' / APPELLANT BY : NONE ()&' + * ' / RESPONDENT BY : SHRI K.C.PATNAIK $ $ $ $ + ++ + , , , , / DATE OF HEARING : 22-10-2013 -.% + , / DATE OF PRONOUNCEMENT : 22-10-2013 $ $ $ $ , 1961 + ++ + 254 )1( ' '' ' ,/, ,/, ,/, ,/, '0 '0 '0 '0 ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) PER BENCH: ASSESSEE, AN INDIVIDUAL,HAS CHALLENGED THE ORDERS D ATED 31-01-2011 OF THE CIT(A)-38,MUMBAI FOR THE YEAR UNDER CONSIDERATION.ASSESSEE HAD FILED TWO GROUNDS FOR THE QUANTUM APPEAL, WHEREAS ONLY ONE GROUND WAS FILED FOR THE PENALTY APPEAL. 2. AS PER THE RECORDS , ON 14.03.2013,HEARING FOR THE BOTH THE CASE WAS ADJ OURNED TO 03.07.2013, AT THE ORAL REQUEST OF THE AUTHORISED REPRESENTATIVE(A R) OF THE ASSESSEE.ON 03.07.2013 ASSESSEE FILED AN APPLICATION FOR ADJOURNING THE APPEALS.ACC ORDINGLY MATTER WAS ADJOURNED TO 22.10.2013 AND HE WAS INFORMED THAT MATTER WOULD BE HEARD ON 2 2-10-2013. 3. DURING THE COURSE OF HEARING NOBODY APPEARED BEFOR E US,NOR WAS ANY APPLICATION FOR ADJOURNING THE CASE WAS FILED.IN VIEW OF ABOVE, IT APPEARS THA T ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL.HENCE THIS APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON-PROSECUTION.IN THIS REGARD, WE ARE SUPPORTED BY THE DECISION IN THE CAS E OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 460 (RELEVANT PAGES 477 & 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE AP PEAL BUT EFFECTIVELY PURSUING IT. 2 ITA NO.3910 & 3911/MUM/2011 SHREE KASSAM S. PATEL IN THIS REGARD WE ARE ALSO SUPPORTED BY THE DECISIO N IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD., 38 ITD 320 (DEL) AND FURTHER THE DECISION OF THE HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE CASE OF M/S. CHEMIPOL VS. UNION O F INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009.IN VIEW OF THE ABOVE, AND ALSO CONSIDERING THE PROVISION OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963, APPEAL OF THE ASSESSEE IS DIS MISSED. AS A RESULT, APPEALS FILED BY THE ASSESSEE FOR THE YEAR UNDER CONSIDERATION (ITA NO. 3910/MUM/2011 AND 3311/MUM/2011) ARE DISMISSED FOR NON- PROSECUTION. IFJ.KKELO:IK FU/KKZFJRH }KJK IFJ.KKELO:IK FU/KKZFJRH }KJK IFJ.KKELO:IK FU/KKZFJRH }KJK IFJ.KKELO:IK FU/KKZFJRH }KJK FOPKJK FOPKJK FOPKJK FOPKJK/KHU O'KZ /KHU O'KZ /KHU O'KZ /KHU O'KZ DS FY, DS FY, DS FY, DS FY, NKF[KY DH XBZ VIHYSA UKEATWJ DH TKRH GSAA NKF[KY DH XBZ VIHYSA UKEATWJ DH TKRH GSAA NKF[KY DH XBZ VIHYSA UKEATWJ DH TKRH GSAA NKF[KY DH XBZ VIHYSA UKEATWJ DH TKRH GSAA . .. . ORDER PRONOUNCED IN THE OP EN COURT ON 22 ND OCTOBER, 2013. '0 + -.% ' 1 VDV VDVVDV VDVW WW W 22 , ,, , 2013 . + /. SD/- SD/- ( . .. . . .. . . I.P. BANSAL ) ( !'# !'# !'# !'# / RAJENDRA ) / JUDICIAL MEMBER ' ' ' ' /ACCOUNTANT MEMBER / MUMBAI, 2$ /DATE: 22.10.2013 SK '0 '0 '0 '0 + ++ + (,3 (,3 (,3 (,3 4'3%, 4'3%, 4'3%, 4'3%, / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / &' 2. RESPONDENT / ()&' 3. THE CONCERNED CIT(A)/ 5 6 , 4. THE CONCERNED CIT / 5 6 5. DR D BENCH, ITAT, MUMBAI / 37/ (,$ , . . . 6. GUARD FILE/ / 8 )3, (, //TRUE COPY// '0$ / BY ORDER, 9 / : ! DY./ASST. REGISTRAR , /ITAT, MUMBAI